Horse Grain Split Lining Leather for Equestrian Gear from Japan
Lining leather from horse grain splits of whole hides, unit ≤2.6 m², tanned for saddles and equestrian boots. Fits HTS 4107.12.10 as equine prepared leather further after crusting, without hair per chapter exclusions.
Duty Rate — Japan → United States
52.5%
Rate breakdown
9903.41.0540%Bovine (including buffalo) and equine leather (provided for in heading 4104 or 4107); goat, kid, sheep and lamb leather, the foregoing dyed, colored, stamped or embossed (provided for in heading 4105, 4106, 4112 or 4113)
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
Import Tips
• Specify equine breed if relevant for origin rules in FTAs
• Document drying post-fat-liquoring to qualify as crust under note (b)
• Prevent contamination claims with clean transport protocols